Arizona Form 140nr - Nonresident Personal Income Tax Return- 2016 (Page 4 of 26) in pdf

Arizona Form 140NR

Can You Make Estimated Payments Even if You

file Form 140X within 90 days of the final determination of

Do Not Have to?

the IRS. You may use one of the following two options to

report this change.

If you do not have to make Arizona estimated income tax

Option 1

payments, you may still choose to make them. For details, see

Arizona Form 140ES.

You may file a Form 140X for that year. If you choose this

option, you must amend your Arizona return within 90 days of

Line-by-Line Instructions

the final determination of the IRS. Include a complete copy of

Tips for Preparing Your Return

the federal notice with your Form 140X.

•

Option 2

Make sure that you write your Social Security Number

(SSN) on your return.

You may file a copy of the final federal notice with the

•

Complete your return using black ink.

department within 90 days of the final determination of the

•

You must round dollar amounts to the nearest whole

IRS. If you choose this option, you must include a statement in

dollar. If 50 cents or more, round up to the next dollar. If

which you must:

less than 50 cents, round down. Do not enter cents.

Request that the department recompute your tax.

•

When asked to provide your own schedule, include a

Indicate if you agree or disagree with the federal notice.

separate sheet with your name and SSN at the top. Include

If you do not agree with the federal notice, you must also

these schedules behind your return and behind your

include any documents that show why you do not agree. If

Schedules A, if itemizing.

you choose option 2, mail the federal notice and any other

•

You must complete your federal return before you can

documents to:

start your Arizona return.

•

Individual Income Audit

Make sure you include your daytime telephone number.

•

Arizona Department of Revenue

If filing a fiscal year return, fill in the period covered in

PO Box 29084

the space provided at the top of the form.

Phoenix, AZ 85038-9084

Entering Your Name, Address, and SSN

Do You Need to Make Estimated Payments

in 2017?

Lines 1, 2, and 3 -

NOTE:

Make sure that you write your SSN on the

You must make Arizona estimated income tax payments

appropriate line and your SSN is correct. If you are filing a

during 2017 if:

joint return, also make sure you enter your SSNs in the same

AND

order every year.

Your Arizona

Your filing status

Print or type your name, address, and SSN in the space

gross income for

is:

provided. If you are filing a joint return, enter your SSNs in

2016 was greater

2017 is greater

than:

the same order as your names. If your name appears first on

the return, make sure your SSN is the first number listed.

Married Filing

Joint

$150,000

If you are married filing separately, enter your name and SSN

on the first line 1. Then enter your spouse’s name and SSN on

Single

$75,000

the second line 1.

Head of

Household

$75,000

If you are a nonresident of the United States or a resident alien

who does not have an SSN, use the individual taxpayer

Married Filing

identification number (ITIN) the IRS issued to you.

Separate

$75,000

Make sure that you enter your SSN on your return. Make sure

If you met the income threshold for 2016, you must make

that all SSNs are clear and correct. You may be subject to a

estimated payments during 2017 unless you are sure you will

penalty if you fail to include your SSN. It will take longer to

not meet the threshold for 2017.

As a nonresident, your

process your return if SSNs are missing, incorrect, or unclear.

Arizona gross income is that part of your federal adjusted

gross income derived from Arizona sources. Your Arizona

Use your current home address. The department will mail your

gross income is on line 26 of the 2016 Arizona Form 140NR.

refund to, or correspond with, you at that address.

See the worksheet for Arizona Form 140ES to figure how

For a deceased taxpayer, see page 2 of these instructions.

much your payments should be. For more information about

Foreign Addresses

making estimated payments, see the department’s publication,

If you have a foreign address, enter the information in the

Pub. 012, Arizona Individual Estimated Income Tax Payments.

following order: city, province or state, and country. Follow

What if You Make Your Estimated Payments

the country’s practice for entering the postal code. Do not

Late?

abbreviate the country name.

We will charge you a penalty if you are late or if you fail to

make any required payments. See Arizona Form 221.

Arizona Form 140nr - Nonresident Personal Income Tax Return- 2016 Page 4

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